TMI BlogAll India roll-out of Faceless AssessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... ritical reform. The pilot programme of Faceless Assessment was launched in Chennai on 14.08.2019 for electrical machineries falling under Chapter 85 of the Customs Tariff Act, 1975. These pilot programmes were followed by the launch of Phase I of Faceless Assessment on 05.06.2020, Phase II of Faceless Assessment, which was begun on 03.08.2020 at Customs formations in Chennai, Bengaluru, Delhi, for goods falling under the Chapters 50 to 71, 84, 85 and 86 to 92 of the Customs Tariff Act, 1975 and at Customs formations in Mumbai, for goods failing under the Chapter 29 of the Customs Tariff Act, 1975. 4. The CBIC has issued a further Circular No. 40/2020 dated 04.09.2020 for All India roll-out of faceless assessment at all ports of import for all imported goods by 31.10.2020. For imports, the faceless assessment programme is under implementation in the following phases and as per the dates shown therein a) phase III on 15.09.2020 for Group 5, 5A, 5B b) phase IV on 01.10.2020 for Group 1, 2G, 2K, 3, 4, 6 c) phase V on 31.10.2020 for Groups 1A, 2, 2B, 2C, 2D, 2E, 2F, 2H, 2I, 2J. Accordingly, the assessment with respect to goods of these Groups imported at the Ports under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment Group by the Customs Automated System, including the cases referred by the Faceless Assessment Group to the Customs station of import for any reason. In addition, the port of import would continue to be responsible for handling the examination/inspection of goods and all other functions other than assessment. The request for waiver of fee for late filing of bill of entry, request in relation to Section 49 of the Customs Act, 1962 and request for permission under Section 48 of the Customs Act, 1962 shall also be processed by the designated proper officers of the port of import. 8. Turant Suvidha Kendra (TSK):- TSKs have already been set up in and operational at respective Ports, will also function as TSK for Bills of Entry which are allocated by the Customs Automated System to the designated Faceless Assessment Groups. 8.1 TSK is a dedicated cell manned by Customs officers to cater to following functions: i. Accept Bond or Bank Guarantee (BG) in respect of import of goods including import related to Export promotion schemes; ii. Carry out any other verification that may be referred by Assessment Groups; iii. Defacing of documents/ permits licences, wherever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; or b) seek additional information or documents for proceeding with the verification; and/or c) get examination and/or testing of goods carried out, for the determination of duty liability and/or for ensuring the compliance of restriction and prohibition; 9.1.5 Where the Faceless Assessment Group is of the opinion that additional information or documents are required for proceeding with the verification of assessment, the Faceless Assessment Group shall raise query electronically for additional information or seek additional documents, preferably in a consolidated manner, through ICEGATE portal. The importer shall respond to the query electronically and/or provide additional documents through e-Sanchit. After scrutinising the same, the Faceless Assessment Group shall: a) Return the bill of entry to the importer for payment of duty after verification; or b) Not agree with the self-assessment and re-assess the bill of entry. In this case, if the importer does not agree with the re-assessment, the Faceless Assessment Group shall issue a speaking order, as prescribed in Section 17(5) of the Customs Act, 1962 following the procedure referred to in paragraph 5.4 of instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e port of import, the Faceless Assessment Group shall refer the bill of entry to PAG at the port of import for action including action under Section 124 of the Customs Act, 1962. e) It is clarified that, irrespective of pending verification at Faceless assessment Group, if the importer requests for storage of the imported goods in warehouse pending clearance under Section 49 of the Customs Act, 1962, such request shall be processed by officers of the port of import promptly. 9.1.8 The shed officers at the port of import would carry out the necessary verification or examination or other tasks, as required by the Faceless Assessment Groups or required as per Compulsory Compliance Requirements of the Risk Management System. The shed examination officers must give complete examination report vis- -vis various examination instructions with specific details of checks carried out and must also keep in mind that, in respect of a Bill of Entry wherein first check examination order has been given by Faceless Assessment Group, the examination report must be submitted to the concerned Faceless Assessment Group only. 9.1.9 Any time after the bill of entry is returned from Faceless Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd b) Where the Principal Commissioner/Commissioner of Customs has ordered to do so for the reasons to be recorded in writing. 9.4 Speaking Order: I. For any re-assessment done by the Faceless Assessment Group, which is at variance with the self-assessment done by the importer and in cases other than those where the importer confirms his acceptance of the said re-assessment electronically in reply to the query raised by the assessing officer, the Faceless Assessment Groups shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry, as prescribed in section 17(5). II. The Faceless Assessment Groups shall provide an opportunity to be heard to the importer, in accordance with the principles of natural justice, before proceeding with the re-assessment of the bill of entry. In the event a personal hearing is sought by the importer, the same can be conducted through video conferencing or other reliable technological means at the option of the importer. In this regard, the Board s instructions vide F.No. 390/Misc/3/2019-JC dated 21.08.2020 may also be referred to. 9.5 Appellate Proceedings Any appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al assessment shall be done by the officers of PAG of the port of import. 9.9 Amendment of Bills of Entry I. Directorate General of Systems has enabled a facility whereby requests for amendments can be made online via ICEGATE Portal. II. Once the amendments are filed online, System would queue them up before the proper officer of the Faceless Assessment Group if the bill of entry is pending for verification. In all other cases, the request would be queued to the proper officer of the Port Assessment Group. III. The facility of online levy of Amendment fees as per Levy of Fees (Customs Documents) Regulations, 1970 has also been enabled. The applicable fee would be included in the duty challan for payment. IV. Requests for amendments as per Section 149 of the Customs Act, 1962, and requests after the bill of entry has been returned for payment by the Faceless Assessment Group shall be processed by the port of import. 9.10 Exchange of communication exclusively by electronic mode and authentication of electronic records: I. For the purposes of Faceless Assessment, all communications between the Faceless Assessment Group and the importer shall be exchanged exclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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